LAV & CLEAN MAINTENANCE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LAV & CLEAN MAINTENANCE
Largest movements
- Cash -€18,239
down €18,239 (-90.5%), from €20,163 to €1,924
mainly Receivables within one year (-€10,895) and Short-term financial debts (-€6,370)
- Receivables within one year +€10,895
up €10,895 (+39.0%), from €27,908 to €38,803
of which Trade receivables: +€6,417
- Short-term financial debts -€6,370
no longer reported in 2025 (was €6,370)
- Tax, wage and social debts -€2,234
down €2,234 (-90.2%), from €2,478 to €244
of which Remuneration and social security: -€1,573
- Profit (loss) carried forward -€1,643
down €1,643 (-6.7%), from -€24,495 to -€26,138
- Trade debts +€1,320
up €1,320 (+19.8%), from €6,667 to €7,988
- Accrued charges and deferred income +€1,200
up €1,200 (+100%), from €1,200 to €2,400
- Staff costs -€16,030
down €16,030 (-72.0%), from €22,271 to €6,241
- Depreciation -€6,168
down €6,168 (-92.6%), from €6,663 to €496
- Gross operating margin -€1,202
down €1,202 (-8.3%), from €14,531 to €13,329
- Financial charges -€400
down €400 (-8.5%), from €4,680 to €4,280
- Other operating charges -€339
down €339 (-32.3%), from €1,051 to €712
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,460 | €42,733 | -€7,726 | -15.3% |
| Fixed assets | 21/28 | €1,165 | €412 | -€753 | -64.6% |
| Tangible fixed assets | 22/27 | €908 | €412 | -€496 | -54.6% |
| Furniture and vehicles | 24 | €908 | €412 | -€496 | -54.6% |
| Financial fixed assets | 28 | €257 | - | -€257 | |
| Current assets | 29/58 | €49,295 | €42,321 | -€6,974 | -14.1% |
| Amounts receivable within one year | 40/41 | €27,908 | €38,803 | +€10,895 | +39.0% |
| Trade receivables | 40 | €15,904 | €22,320 | +€6,417 | +40.3% |
| Other amounts receivable | 41 | €12,004 | €16,483 | +€4,479 | +37.3% |
| Cash at bank and in hand | 54/58 | €20,163 | €1,924 | -€18,239 | -90.5% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,594 | +€370 | +30.2% |
| Total equity and liabilities | 10/49 | €50,460 | €42,733 | -€7,726 | -15.3% |
| Equity | 10/15 | €33,745 | €32,102 | -€1,643 | -4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,040 | €52,040 | = | 0.0% |
| Distributable reserves | 133 | €52,040 | €52,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,495 | -€26,138 | -€1,643 | -6.7% |
| Amounts payable | 17/49 | €16,715 | €10,631 | -€6,084 | -36.4% |
| Amounts payable within one year | 42/48 | €15,515 | €8,231 | -€7,284 | -46.9% |
| Financial debts | 43 | €6,370 | - | -€6,370 | |
| Credit institutions | 430/8 | €6,370 | - | -€6,370 | |
| Trade debts | 44 | €6,667 | €7,988 | +€1,320 | +19.8% |
| Suppliers | 440/4 | €6,667 | €7,988 | +€1,320 | +19.8% |
| Taxes, remuneration and social security | 45 | €2,478 | €244 | -€2,234 | -90.2% |
| Taxes | 450/3 | €905 | €244 | -€661 | -73.1% |
| Remuneration and social security | 454/9 | €1,573 | - | -€1,573 | |
| Accrued charges and deferred income | 492/3 | €1,200 | €2,400 | +€1,200 | +100% |
| Remuneration, social security and pensions | 62 | €22,271 | €6,241 | -€16,030 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,663 | €496 | -€6,168 | -92.6% |
| Other operating charges | 640/8 | €1,051 | €712 | -€339 | -32.3% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €14,531 | €13,329 | -€1,202 | -8.3% |
| Operating profit (loss) | 9901 | -€15,454 | €2,881 | +€18,335 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €4,680 | €4,280 | -€400 | -8.5% |
| Recurring financial charges | 65 | €4,680 | €4,280 | -€400 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,133 | -€1,399 | +€18,734 | +93.1% |
| Income taxes | 67/77 | €195 | €244 | +€49 | +25.3% |
| Profit (loss) for the period | 9904 | -€20,328 | -€1,643 | +€18,685 | +91.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,328 | -€1,643 | +€18,685 | +91.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.